&&The Ratchet Lopper (#8399) is made of 50% Steel, 30% Carbon Steel (Carbon Steel blade with titanium coating) and 20% PP (Polypropylene) and TPR (Thermoplastic Rubber). This product is a tool generally used for pruning twigs and branches from trees and large shrubs up to 2 inches in diameter. The Ratchet Lopper measures 31” in length and weighs 3.5lbs.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 8201.90.99.00. This tariff classification number is incorrect.&&&&Heading 82.01 which provides for, "Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kinds; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry."&&&&Sub-heading 8201.60 includes, "Hedge shears, two-handed pruning shears and similar two-handed shears". Explanatory Notes (6) to Heading 82.01 includes “(6) Hedge shears, two-handed pruning shears and similar two- handed shears, including grass shears and lopping shears.”&&&&The product under review has the same essential characteristics as pruning shears (short, curved blade), but&&with a longer handle designed for two-handed use and meets the terms of sub-heading 8201.60.